but the lewin group, too, is owned by unitedhealth group. which has given thousands to hatch and cantor in just the past two years. before unitedhealth group, hemsley spent 23 years at arthur andersen accounting, serving as chief financial officer from fall of 1995 to when he left in '97. for services overlapping that period, arthur andersen became embroiled in several scandals. sued for fraud over accounting in its waste management incorporated, denied wrongdoing. settled for $95 million. sued over sunbeam accounting. denied wrongdoing. settled for $180 million, fined more than $7 million. sued over the baptist foundation of arizona. these investors, many of who are elderly, trusted the misleading financial statements audited by andersen. that from then attorney general janet napolitano. denied wrong doing, settled for $217 million. and enron, where arthur andersen accounting was auditor and consultant. by the time both companies came down, mr. hemsley was gone. in 1999, mr. hemsley negotiated a new deal as unitedhealth group president. uni